Dissertations / Theses on the topic 'Law-inheritance'

The inevitability of the death of all property owners means that the redistribution of property at death is a basic function of the law of succession. In the systems that recognise testamentary freedom (including South Africa), the right to distribute property after death is considered as a natural extension of the entitlements that an owner enjoys while alive. Testamentary freedom is an age-old common law principle that has formed part of our law since time immemorial. This right vests in individual owners, and courts (and functionaries of the state) are obliged to give effect to the clear intentions of testators as expressed in their wills. Ownership therefore forms the basis of the right to make testamentary disposals that become enforceable after death. In this way, a primary role of testate succession law is to extend the rights of owners after death. The question this thesis seeks to answer is whether the common law right to dispose of property after death is a constitutionally protected property right in light of constitutional commitments to redistribution, restitution and historical redress. This involves an interpretation of the nature, purpose and scope of section 25 of the Constitution in the context of the common law of testate succession. In this thesis, I critique the academic and judicial view that ownership is central to the constitutional protection of the common law principle of freedom of testation. I argue that the current interpretation of the property clause represents a one-dimensional view of property rights that ignores accepted constitutional property jurisprudence of the interpretive approach to the property clause, including its dual purpose in protecting as well as transforming property relations and the emphasis on our historical context of past discrimination. In essence, my thesis is a critical evaluation of the nature and scope of testamentary freedom for the purposes of justifying the redistribution of wealth and property at death. My ultimate goal is to show that the redistribution of property through inheritance law is politically and constitutionally justified.

Customary law existed before the enactment of formal laws to govern the affairs of Nigerians. It started as behavioural norms that grew to be widely accepted by the community and became law. Inheritance rights are recognised under Nigerian customary law. Most customs provided for a way in which a person's properties could be distributed upon his death. However, most of these customs did not make provision for women in the distribution of a deceased estate. This disparity between the inheritance right of a man and woman was very prominent in the distribution of landed properties. Upon the demise of a man, his estate becomes family property and his eldest male child inherits it on behalf of other male members of the family. Where the deceased dies without a son, his brother inherits the estate. Notably, the Constitution did not abolish laws that existed prior to its enactment. It provides that these laws shall continue to exist subject to its provisions, the Constitution provides for its supremacy over every other law, and that the court has a duty to invalidate any law that is inconsistent with its provisions. The Court found the opportunity to alter the unfair discriminatory position against Nigerian women and develop customary law in line with Constitution in the case of Anekwe v Nwekwe. Here, the defendant (brother of the deceased) sought to evict the plaintiff (widow of the deceased and her female children) from the property of the deceased because she had no male child. He claimed that based on their customary law female children are excluded from inheriting property. The Supreme Court then invalidated this customary law of male primogeniture for being repugnant to natural justice, equity and good conscience. Although the decision of the court solved the problem of discrimination, it failed to develop customary law by invalidating only the discriminatory aspect of the customary law. Lessons can therefore be drawn from the minority decision of the South African Constitutional Court in the case of Bhe v Magistrate of Khaylistha, where recourse to developing the customary law was posited. This study will examine to what extent the court has applied customary law to bring it to conformity with the Constitution, drawing from other African countries especially South Africa. It utilises literature review and case law analysis, arguing that the court needs to review the Anekwe v Nwekwe case and make a more declarative position that brings customary law up to date with modern realities. It will recommend that the courts should in consultation with the people develop the customary law of inheritance.

In South Africa, it is evident that women are uniformed of their essential human rights, especially their inheritance and succession rights, including protection of such rights. Human rights are international norms that protect individuals everywhere from the states’ political, legal and social abuse. Human rights are entitlements which human beings have in order to enhance their human condition. They are the fundamental entitlements or minimum standards to be met for individual so that they live with dignity. This study focused on discrimination of women under customary law in South Africa with reference to inheritance and succession. The study validated the findings of other researchers on the impact of cultural practices on women’s rights to inheritance and succession. In addition the findings revealed that efforts t eliminate traditional practices, should foremost come from men and from communities that hold such destructive attitudes towards women. The outcomes and recommendations of this study would assist the government and other institutions to adopt effective measures to empower women and especially educate them so that they can assert and defend their human rights

This paper deals with the legal situation surrounding the legal statutory portion. The purpose of this paper is to investigate the statutory portions function in our society, does the rule fit into today’s society? To carry out this study, the authors analyzed the legal situation accordingly to the legal dogmatic method. Emphasis has been placed especially on laws but also non-government bills and doctrine.The statutory portion was introduced in the Swedish system, as early as in the 17th century. Its primary purpose then was to ensure a heritage to the descendants’ heirs. At this time most people died at a young age and their children were often young and incapable of supporting themselves. Today, it is more unusual to leave minor children, and it its more common to die of old age with already adult chil-dren. The statutory portion, which has as a purpose to ensure that parts of the de-scendants inheritance shall rightly fall to its heirs, is found today in 7 chapter 1§ ÄB .In recent years, a large number of non-government bills and government bills has been presented with proposals for the abolition of the statutory portion. Different writers express their view on the statutory portion as outdated and that the system does not fit into our society. Those who find the statutory portion outdated also express the meaning that statutory portion stands in conflict against both property law and the descendants last will.The authors consider the need for an investigation on the matter to determine whether the legal portion is outdated and no longer fulfills its purpose, or if it still is adapted to our modern society.
Denna uppsats behandlar den rättsliga situationen kring laglottsskyddet. Syftet med uppsatsen är att utreda laglottens funktion i dagens samhälle, är regeln anpas-sad efter dagens rättsliga behov? För att genomföra denna undersökning har för-fattarna analyserat det rättsliga läget i enlighet med den rättsdogmatiska metoden. Tyngd har lagts särskilt på lagtext men även motioner och doktrin har spelat en viktig roll.Laglotten infördes i det svenska systemet redan på 1800-talet. Dess främsta syfte var då att säkerställa ett efterarv för den avlidnes bröstarvingar. På den här tiden dog de flesta i ung ålder och de barn som efterlämnades var ofta unga och oför-mögna att själva försörja sig. Idag är det mer ovanligt att den som avlider efter-lämnar omyndiga barn, oftast dör vi idag i en hög ålder och våra barn är då själva redan vuxna. Laglottsskyddet, vilkets innebörd är att viss del av en avlidens arv skall tillfalla dess bröstarvingar, hittas idag i 7 kap 1§ ÄB.Under de senare åren har ett stort antal motioner och propositioner lagts fram med förslag om ett avskaffande av laglotten. Olika skribenter utrycker en åsikt om att laglotten är föråldrad och att systemet inte passar in i vårt samhälle. Det menas också att laglotten strider emot både egendomsrätten och den avlidnes sista vilja.Författarna anser att det behövs en utredning på området, för att fastställa huruvida laglotten är föråldrad och ej längre uppfyller sitt syfte, eller om den än idag är anpassad till vårt samhälle. Efter en utredning finner författarna att en re-form av laglotten kan finnas nödvändig.

Magister Theologiae - MTh
In this thesis I show the relationship and interplay between Deuteronomistic ideology, land (which sometimes leads to food security) and cohesion with God and with ‘brothers’ socioreligious cohesion) in Deuteronomy and the eighth century prophets (especially Micah, Amos, Isaiah and Hosea). This research argues that loyalty to the covenant with Yahweh guarantees cohesion/solidarity with Yahweh and with ‘brothers’, as well as “God’s gift of Land” (which sometimes amounts to food security). However, the broken covenant with Yahweh leads to “loss of land” which presents food insecurity, and as a consequence people turn against one another. These three interplaying-themes of ideology, land and cohesion does not follow a set path but rather but they appear in different ways hence in Deuteronomy 8 food security (abundance) leads to “loss of memory about Yahweh”. Yahweh is forgotten! But also food security fosters a relationship with Yahweh (idea of eating to remember Yahweh’s goodness). Deuteronomic texts of feasts, festivals and sharing will be utilized to prove how food (in)security guarantees and/or compromises cohesion with Yahweh and especially ‘brothers’ (Deuteronomy 6,14 and 15). The fertility curses of Deuteronomy 28 will be brought up as proof that the scarcity of food breaks down ideas of sharing and cohesion, hence, parents ate their children in secret without sharing with anyone (Deuteronomy 28:53- 5). Cohesion is compromised due to famine. The relationship between disobedience, food and fertility curses in the eighth century prophets will be explored.

The study looks at the main features of African indigenous law of succession and inheritance in Zimbabwe. It draws a distinction between the forms of inheritance practised between the two major ethnic groups, the Shona and the Ndebele. Whilst the research was mainly aimed at these two groups an investigation into inheritance practice by the South African Zulu and Xhosa counterparts was also made. An investigation into the impact of western influence on succession and inheritance was made taking a look at colonial legislation and case law, the general deduction being that it was a vehicle for attaching customary law to a western type law. After independence there was the issue of the impact of constitutionalism and international human rights law on succession in post colonial Zimbabwe. These were tools for change by bringing in notions of equality between men and women, issues that were highlighted in the cornerstone case of Magaya v Magaya, which was in turn discussed in the light of the Mthemu v Letsela and Bhe trilogy of cases in South Africa. In the final chapter there is a discussion of possibilities of reform and the future of customary law in Zimbabwe the highlight here being conducting proper legal research to ascertain the true purpose of custom.

Participants in the critical enterprise of “Law and Literature” tend to center their arguments on the question of literature’s utility to the study and practice of law. I focus instead on the reciprocal corollary: how can an understanding of law influence a critical reading of literature? Taking cues from discussions in Renaissance studies of law and literature and drawing on my own legal training, I assert that transatlantic literary studies provides both a conceptual framework for positing a reciprocal relationship between law and literature and, in nineteenth century Scottish and American depictions of property and criminal law, a crucial test case for this exploration by uncovering new “legal fictions” within these texts. I begin my first chapter by situating my work within recent critical work in Law and Literature. While most scholarship in the “law in literature” subcategory since James Boyd White’s influential 1973 text The Legal Imagination has focused on how (and if) literary studies can help current and future legal practitioners through what Maria Aristodemou calls “instrumental” and “humanistic” mechanisms, recent work, particularly by a dedicated group of interdisciplinary scholars in Renaissance studies, has focused on the law’s benefit to literary studies in this field. I explore the critical mechanisms employed by these scholars as well as by scholars in nineteenth century literary studies such as Ian Ward. I then turn to transatlantic literary studies, arguing that the approaches outlined by Susan Manning, Joselyn Almeida, and others provide a framework that can give nineteenth-century literary studies a similar framework to that proposed by Aristodemou: an “instrumental” method of giving greater precision to discussions of how historical institutions and hierarchies are depicted in nineteenth century literature, and a “humanistic” method of extending beyond historicist approaches to see beyond the often artificial demarcations of literary period and genre by finding commonalities that transcend disciplinary and historical borders. I conclude this introduction by identifying the legal and literary parameters of my project in the legal-political tensions of late-eighteenth and early-nineteenth century Scotland and America. My second chapter focuses on property law and the question of inheritance, reading Walter Scott’s Rob Roy and The Bride of Lammermoor alongside Nathaniel Hawthorne’s The House of the Seven Gables to demonstrate how the narratives play with two dueling theories of inheritance law – meritocratic and feudal – and how those dueling legal theories impact the events of the tales themselves. After outlining tensions between older but still prevalent ideas of feudal succession and newer but admittedly flawed in execution notions of meritocratic land transfer, I explore how Scott’s and Hawthorne’s narratives demonstrate the inability of their characters to reconcile these notions. Both Rob Roy and The House of the Seven Gables seem to demonstrate the triumph of deserving but legally alienated protagonists over their titled foes; both novels, however, end with the reconciliation of all parties through ostensibly love-based weddings that perform the legal function of uniting competing land claims, thus providing a suspiciously easy resolution to the legal conflict at the heart of both stories. While reconciliation makes the legal controversies at the heart of these stories ultimately irrelevant, the legal nihilism of The Bride of Lammermoor takes the opposite tactic, demonstrating both the individual shortcomings of the Ashton and Ravenswood families and the systemic failure of Scottish property law’s feudalism to achieve equitable outcomes. I next turn to the question of insanity in Edgar Allan Poe’s “The Tell-Tale Heart” and James Hogg’s “Strange Letter of a Lunatic,” arguing that both narratives complicate the legal definition of insanity by showing gaps between the legislative formulation and actual application to their fictional defendants. After developing the different viewpoints towards criminal culpability articulated by the American (but based on English law) and Scottish versions of the insanity defense, I turn first to Poe’s “The Tell-Tale Heart.” Poe’s narrator, I argue, deliberately develops a narrative that takes him outside the protections of the insanity defense, insisting on his own culpability despite – or perhaps because of – the implications for his own punishment. Meanwhile, Hogg’s narrative, both in its original draft form for Blackwood’s and its published version in Fraser’s, paints a different picture of a narrator who avoids criminal punishment but finds himself confined in asylum custody. These two areas of inheritance and insanity collide in my exploration of Robert Louis Stevenson’s Strange Case of Dr Jekyll and Mr Hyde and Frank Norris’s McTeague, where I illustrate the relationship between the urban demographics and zoning laws of both the real and fictional versions of London and San Francisco and the title characters’ mentally ill but probably not legally insane murderers. After demonstrating Stevenson’s and Norris’s link between psychology and the complex amalgamations of their fictional cityscapes, I demonstrate how these cityscapes also allow them to sidestep rather than embrace mental illness as an excuse for their murderous protagonists’ crimes, indicting the institutions at the center of their texts as equally divided and flawed.

This article focuses on the family estate and the natural fact as death does not end the legal relationships that have led to the heritage that formed the family heritage, this transcends the subject. Therefore, the law regulates the transfer of the rights goods and obligations of the deceased in favor of the person that are his successors. In conclusion, death generates legal consequences.
El presente artículo versa sobre el patrimonio familiar y como un hecho natural como la muerte no culmina las relaciones jurídicas que han dado lugar al patrimonio que formó, sino que ésta trasciende al sujeto, y por ello el Derecho regula la transmisión de los bienes derechos y obligaciones de la persona fallecida a favor de los que resulten sus sucesores. Es decir, la muerte genera consecuencias jurídicas.

For several decades, Turkey has witnessed increasing investments in housing. There is evidence that some households benefited from this increase. The transfer of housing assets today is also an extensive social and economic phenomenon different from the traditional processes. There are several issues related to this process the most significant being the universal concern for its contribution to wealth polarization. Supply impacts in the markets are other aspect of the same process. Since greater accumulation of housing wealth has pooled in the hands of household heads aging 50 and more, the process of housing wealth transfers will gain significance soon. No extensive study of this process has yet been made. After reviewing the factors affecting the process of wealth transfers and elaborating the institutional background of inheritance, the intergenerational property transfers in Turkey are examined with the 1994 Households Income and Consumption Expenditures Survey, The Population Census and The Death Statistics of Turkey. It is possible to develop a model to investigate the number of potential benefactors and beneficiaries and, the prospective property transferred in one year as a result of inheritance. Then, the amount of transfer taxes by Ministry of Finance could be compared with taxes realized for the same year, as one method of exploring problems of process of housing inheritance in Turkey. The results depict that in one year 30 477 individual property owners die and approximately 102 000 individuals benefit. It is concluded that property wealth is in general transferred to those who are already homeowners. It is observed that the amount to be taken by the Treasury as inheritance tax should be 13 times greater than the actual amount transferred. And finally, it is concluded that taxation system should not be the only solution for the problems in inheritance processes, but Reverse Mortgage may be a solution for transmission of wealth inequalities and for the efficient use of inherited property. It is also mentioned that inherited properties may be pilot areas for new rehabilitation projects for declining neighborhoods.

Thesis advisor: David S. Vanderhooft
In this dissertation, I explore the metaphorical value of law in the Hebrew Bible and Hellenistic Jewish literature. While the study of biblical law and Hellenistic Jewish halakah is well established, less attention has been paid to the intentional use of legal diction to create legal metaphors—metaphors that draw upon legal language for the sake of generating new ethical and theological insights. My argument is based upon Roger White’s theory of metaphor which states that a metaphor juxtaposes two otherwise unrelated vocabularies in order to produce new meaning. Thus, I draw upon comparative study of ancient Near Eastern law as a means of understanding the register of biblical Hebrew legal diction concerning land tenure and inheritance. With the legal background established, I investigate three sets of metaphors, one drawn from the prohibition against violating established property boundaries and two drawn from the legal domain of inheritance: the inheritance of wisdom and the inheritance of glory. These legal metaphors demonstrate the profitability of attending to legal diction. The boundary metaphor demonstrates that when attempting to describe the good or virtuous life, law served not only to provide a description of obligations, it also shaped the way in which early Jewish communities understood reality itself. The inheritance of wisdom metaphors demonstrate that sophisticated comparisons could be drawn between legal concepts and scribal learning, particularly when wisdom was thought of as a document. The inheritance of glory metaphors demonstrate the way in which semantic shifting impacts the meaning of a metaphor
Thesis (PhD) — Boston College, 2020
Submitted to: Boston College. Graduate School of Arts and Sciences
Discipline: Theology

A l'instar du droit romain, le droit successoral mazdéen distinguait les présomptions simples et irréfragables, connaissait la représentation successorale, la théorie des comourants, le droit d'accession le rapport des libéralités; en matière de règlement du passif, il appliquait la règle nemo liberalis nisi liberatus, permettait aux créanciers successoraux de bénéficier du privilège de la séparation des patrimoines, soumettait les cohéritiers débiteurs à une obligation in solidum ; en matière de droit de la filiation, il distinguait l'adoption simple de l'adoption plénière. Enfin, l'un des noms de l'héritier en moyen-perse, le xwāstagdār (litt. « possesseur de biens »), n'est sans doute rien d'autre que le bonorum possessor du droit romain, héritier qui tenait, à l'origine, son droit de l'Edit du préteur. L'obligation, pour tout paterfamilias, d'engendrer un garçon afin de perpétuer son lignage et d'assurer son existence future dans l'au-delà, est à l’origine de deux institutions successorales essentielles, l'ayōgēnīh (obligation pour l'épouse, la fille ou la soeur du défunt de mettre au service de celui-ci sa capacité reproductive afin de lui procurer un enfant mâle, sur le modèle de la putrikā indienne ou de la fille épiclère en Grèce) et la stūrīh (sorte de substitution fidéicommissaire), laquelle permettait à la fois la production d’un héritier mâle au profit du de cujus et la conservation des biens de famille, puisque le bien détenu en stūrīh l'était toujours à charge de conserver et de transmettre. La nécessité de conserver les biens de famille était également satisfaite par la création de biens de mainmorte, grâce aux fondations charitables (pad ahlawdād)
Like the roman law, the mazdean inheritance law knew the rebuttable and irrebuttable presumptions, the right of representation, the right of accession, the collatio bonorum (return of property to the mass of the succession), made application of the commorientes rule, the rule nemo liberalis nisi liberatus, protected the creditors of the deceased by reserving the estate for them and excluding the creditors of the heir when he was insolvent (separatio bonorum), subjected the debtor joint heirs to an obligation in solidum, distinguished between the adoptio plena and the adoptio de minus plena. Finally, one of the names of the heir in middle-persian, the xwāstagdār (litt. «possessor of the properties»), is doubtless nothing else than the bonorum possessor of the roman law, the heir to whom the possession of an estate was given by the praetor. The obligation, for every paterfamilias, to get a male child in order to secure his issue and its future existence in the afterlife, is at the source of two essential institutions of this law, namely the ayōgēnīh (obligation for the wife, the daughter, or the sister of a deceased to put her reproductive capacity to the service of the latter in order to provide him with a male child, on the model of the Indian putrikā or the epiclere daughter in Greece) and the trust (stūrīh), the latter allowing the production of a male heir for the benefit of the deceased as well as the preservation of the family's properties, because the goods held in stūrīh had always to be kept and conveyed. The necessity of keeping the family's properties was also fulfilled by the creation of the properties of mortmain, through charitable foundations (pad ahlawdād)

Analysing the financial fate of the surviving spouse in French and Ontario law reveals him or her to be both a partner and an heir. The patrimonial union between the spouses is indeed a partnership which is terminated by the death of one spouse. Moreover, marriage introduces each spouse into his or her partner's family for the purposes of succession. The dual character of status of the surviving spouse is the basis of the argument, advanced in this thesis, that this duality represents an important commonality between the French and Ontario legal systems, notwithstanding the disparities between the two. One of these disparities is the surviving spouse's obligation, in Ontario, to choose between his or her matrimonial and inheritance rights, except when the deceased has expressly provided that he or she would not have to make this choice. Thus, while French law permits the surviving spouse to deduct the amount of his or her inheritance portion from the deceased's assets, even once the financial benefits of the marital partnership have been apportioned, Ontario law seems to be unable to distinguish between the partition of the marital partnership and the deceased's succession. After examining, in particular, the surviving spouse's rights pursuant to mandatory and suppletive rules of law, from the twin perspectives of spouse and heir, the thesis explores some examples of the tools used by spouses for estate planning. In particular, marriage contracts and life-insurance can dramatically affect, for better or worse, the fate of the surviving spouse.

Doctor Legum - LLD
South African Muslims constitute a religious minority group that is subject to dual legal systems. In the public sphere they are bound by South African law whereas in the private sphere are duty bound in terms of their religion to follow Islamic law. Muslims are required, in terms of their religion, to ensure that their estates devolve in terms of the Islamic law of succession. A son inherits double the share of a daughter in terms of the Islamic law of intestate succession. This unequal distribution of shares has led to a premise that the Islamic law of intestate succession discriminates against females. The South African Constitution strongly promotes the right to equality and non-discrimination. There is therefore a serious need to investigate the fairness of the Islamic law of intestate succession within the context of South African law. This is in the interest of a religious minority group who have been in South Africa since 1654.

La problématique des successions internationales a, récemment, accédé à l’actualité en Russie après l’ouverture du pays et la libération des échanges privés internationaux. En effet, avec la disparition de l’URSS en 1991, les russes se sont vus ouvrir les frontières, avec la possibilité notamment de développer leur commerce dans une économie mondiale. Ce sont désormais l’ensemble des États qui connaissent une immigration, partagée entre une volonté d’enracinement dans le pays d’accueil, et sinon le désir de retour, du moins la volonté de faire profiter la famille restée dans l’État d’origine de leurs économies. Cette population immigrée souvent vieillit et meurt dans le pays d’accueil. Cette intensification de l’immigration nous montre la nécessité d'une réglementation russe et d’une application claire de cette réglementation dans le domaine des successions internationales. Les règles de conflit russes sont principalement régies par des dispositions de droit interne, car les rares Conventions internationales signées par la Fédération de Russie dans ce domaine sont intentionnellement de nature, soit régionale, soit bilatérale. Pour cette raison, les règles de droit international privé et les règles substantielles russes reflète la spécificité de son système social, économique et juridique. La présente thèse a pour objectif d’étudier ces règles de manière transversale sur toute la matière du droit russe des successions internationales. Les deux principaux axes de cette étude constituent d’une part, la détermination de la loi applicable aux successions internationales, et d’autre part, le domaine d’application de la loi successorale russe. Nous espérons que la thèse sera utile à tous les praticiens qui seront amenés à appliquer le droit international privé russe des successions
The international inheritance issues have recently gained importance in Russia, since the opening of the country and the liberalisation of private international exchanges. Indeed, since 1991, with the URSS disintegration, the Russian nationals began to have their borders open with the possibility to develop their trade in a global economy. As a known phenomenon in all the countries, the immigration is shared between the desire to set down roots in the host country, and unless there is a will to return, at least a desire to have their families left in the original country benefit from their savings. Most of the time, this immigrant population ages and dies in the host country. The rising immigration from and to Russian Federation, illustrates the need of a clear regulation and enforcement in the area of the international inheritance law. The Russian conflict-of-law rules are mainly governed by internal rules, because the few international conventions signed by Russia in this area are deliberately regional or bilateral. For this reason, the rules of Russian private international law and the internal rules reflect the specificity of its social, economic and legal system. This Ph.D. undertakes a global reflexion on the Russian rules of the international inheritance law area. The two main axis of this study are, on the one hand, the determination of the applicable law to the international inheritance and the exploration of the domain of the Russian law applicable to the international inheritance. The aim of this thesis is to bring support to the patricians called to apply the Russian international private law in the area of inheritance

Thesis (LLD)--University of Stellenbosch, 2000.
ENGLISH ABSTRACT: Freedom of testation is one of the underlying principles of the South African law of testate succession. South African testators may therefore dispose of their assets by way of will in any manner they deem fit. This freedom is however not absolute and is indeed restricted in accordance with certain social and economic considerations - some of the restrictions on free testamentary disposition originated at common law while others are couched in the form of statute. The boni mores or legal convictions of the community is one of the socially founded mechanisms which operate to limit freedom of testation in South African law. The South African legislature as well as the South African courts have however been somewhat remiss in attending to (and rejuvinating) the legal position regarding the restriction of freedom of testation in terms of the boni mores. The need for legal development in this area is all the more acute in view of South Africa's new constitutional dispensation - the interpretation and application of South Africa's final Constitution has rendered the influence of constitutional rights and principles on private law (and therefore also on freedom of testation) a pertinent legal issue. In view of the above-mentioned considerations, this work entails a general study of freedom of testation with specific reference to the application of a constitutionally founded boni morescriterion on the restriction of free testamentary disposition. This study proceeds with due cognisance of relevant juridical, social and economic considerations which provide a basis for both freedom of testation and its limitation. In this regard a historical perspective is obtained at the outset through an analysis of the approach to freedom of testation in Roman and Roman-Dutch law. The position with regard to South African law is thereafter investigated. The "traditional" approach to freedom of testation (and its restriction) is examined first, whereafter the possible impact of relevant provisions of the South African Bill of Rights on free testamentary disposition is considered from a theoretical perspective. A comparative study then follows. In this regard the approach to freedom of testation in both common law and continental or civil law legal systems is investigated. English and Australian law are considered as examples of the former while Dutch, Belgian and German law are considered as examples of the latter. The investigation into all the legal systems mentioned above has a dual focus. On the one hand the support which is rendered to freedom of testation in each legal system is considered. This support is readily founded on the acknowledgement in each system of private ownership and hence private succession, the latter which in turn acknowledges testamentary freedom. Other elements of the law of testate succession which render support to freedom of testation in each system are also examined. The restriction of free testamentary disposition in each legal system is investigated on the other hand. This investigation is principally focused on the impact of the boni mores, legal convictions of the community, public interest, public policy (the last-mentioned consideration is of particular importance in common law legal systems) and the good morals (particularly relevant in civil law legal systems) on the restriction of freedom of testation. Proposals for a future approach to the restriction of freedom of testation in South African law in accordance with a constitutionally founded boni mores-criterion are advanced in the closing chapter. The principal proposal in this regard is couched in the form of a new statutory provision which would best address the legal problem under discussion. This proposal is then illustrated with reference to practical examples.
AFRIKAANSE OPSOMMING: Testeervryheid vorm een van die grondslae van die Suid-Afrikaanse testate erfreg. Suid- Afrikaanse testateurs kan dientengevolge na goeddunke by wyse van testament oor hul bates beskik. Hierdie vryheid is egter nie absoluut nie en word ooreenkomstig bepaalde sosiale en ekonomiese oorwegings beperk - sommige beperkings is gemeenregtelik van aard terwyl andere in wetgewing beslag kry. Die boni mores of regsgevoel van die gemeenskap is een van die sosiaal-gefundeerde meganismes aan die hand waarvan testeervryheid in die Suid- Afrikaanse reg beperk word. Sowel die Suid-Afrikaanse wetgewer as die Suid-Afrikaanse howe het egter in onlangse tye in gebreke gebly om die regsposisie ten opsigte van die beperking van testeervryheid ingevolge die boni mores te vernuwe. Regsontwikkeling op hierdie gebied is des te meer noodsaaklik in die lig van Suid-Afrika se nuwe grondwetlike bedeling - die invloed van grondwetlike regte en beginsels op die privaatreg (en derhalwe ook op testeervryheid) word geredelik deur die interpretasie en toepassing van Suid-Afrika se finale Grondwet aan die orde gestel. In die lig van bogenoemde oorwegings word 'n studie van testeervryheid in die algemeen en die aanwending van 'n grondwetlik-gefundeerde boni mores-maatstaf ter beperking van testeervryheid in die besonder in hierdie werk onderneem. Die studie geskied deurgaans aan die hand van tersaaklike juridiese, sosiale en ekonomiese oorwegings wat sowel testeervryheid as die beperking van dié vryheid fundeer. In hierdie verband word 'n historiese perspektief ter aanvang verkry deurdat die benadering tot testeervryheid in die Romeinse en Romeins- Hollandse reg ontleed word. Die posisie in die Suid-Afrikaanse reg word daarna op tweeledige wyse ondersoek. Die "tradisionele" benadering tot testeervryheid (en die beperking daarvan) word enersyds onder die loep geneem waarna 'n teoretiese perspektief op die moontlike invloed van tersaaklike bepalings van die Suid-Afrikaanse Handves van Regte op testeervryheid andersyds verkry word. 'n Regsvergelykende studie word daarna onderneem. In hierdie verband word die benadering tot testeervryheid in sowel "common law"- as kontinentale of "civil law "-regstelsels beskou. Die Engelse en Australiese reg word as voorbeelde van eersgenoemde ontleed terwyl die Nederlandse, Belgiese en Duitse reg as voorbeelde van laasgenoemde beskou word. Die fokus van die ondersoek na al die regstelsels hierbo vermeld, val enersyds op die onderskraging wat in elke regstelsel aan testeervryheid verleen word. Sodanige onderskraging spruit geredelik uit die erkenning in die onderskeie regstelsels van private eiendomsreg en derhalwe private erfopvolging, laasgenoemde wat weer op die erkenning van testeervryheid dui. Ook ander elemente van die testate erfreg wat in elke van die genoemde regstelsels ter onderskraging van testeervryheid funksioneer, word beskou. Die beperking van testeervryheid in elk van die regstelsels word andersyds ondersoek. Die fokus val in hierdie verband veralop die invloed van die boni mores, regsgevoel van die gemeenskap, openbare belang, openbare beleid (laasgenoemde veral relevant in "common law"-regstelsels) en die goeie sedes (veral relevant in kontinentale regstelsels) op die beperking van testeervryheid. In die slothoofstuk word voorstelle omtrent 'n toekomstige benadering tot die beperking van testeervryheid in die Suid-Afrikaanse reg aan die hand van 'n grondwetlik-gefundeerde boni mores-maatstaf gemaak. Die vernaamste voorstel in hierdie verband vind beslag in 'n nuwe statutêre bepaling wat die onderhawige regsprobleem ten beste sal aanspreek. Hierdie voorstel word ten slotte aan die hand van praktiese voorbeelde toegelig.

"Captatio and the captator are stock elements of literature and undoubtedly existed in life, but as actual practice and figure in Roman society they are nearly impossible to identify" (Champlin 1989: 212). Captatio (inheritancehunting), as it appears in Latin literature, can be defined as the systematic courtship of elderly, preferably sickly or dying, childless wealthy people by social adventurers known as captatores, with the aim of gaining inheritances from these people by will. The methods by which this is shown to be achieved include gift-giving, salutatio, sexual favours, flattery etc. Roman literature suggests that this practice often took place within the exchange network of amicitia. This thesis examines captatio, as presented in the Latin literature of the early Empire, in the context of definable legal and social structures. It is not so much the purpose of this study to decide whether captatio existed or was a purely literary conceit, as to examine this literary topos in its broader context.

Written in Swedish with an English abstract. Polygamy has recently received more and more attention in Sweden due to, among other things, the streams of refugees and globalization. The Swedish norm of marriage is monogamy thus family constellations that go against this sometimes have difficulties to adapt to the Swedish family law. Polygamy is a collective name for marriages where a person is married to several people at the same time. The sex basically does not play a role in the concept of polygamy, but the most common marriage constellation, and the constellation that this essay has delimited itself to, is the one where one man is married to several women. Today, polygamy is mainly practiced in the Muslim countries of Asia and Africa where the Qur'an is an important part of the construction of the countries' legal systems. In order for polygamy to be allowed in Sweden, it is required that the marriage can be recognized according to the law on certain international legal relationships concerning marriage and guardianship (lag om vissa internationella rättsförhållanden rörande äktenskap och förmynderskap). According to the Swedish Tax Agency's (Skatteverket) investigation, there are currently 679 persons registered with one or more spouses in the population register in Sweden; on the other hand, the figure is not considered to reflect reality. When a person dies, there are many things to be organized. Most of these issues in Sweden are regulated in the Inheritance Code (ärvdabalken). But since most of the family law in Sweden is based on the Swedish norm of marriage of monogamy, there are several application problems when the Inheritance Code is to be applied to polygamous marriages. But although the law is mainly designed for monogamy, it is possible to apply the law to polygamous family constellations. Even though it is not designed for this purpose, the law should be considered flexible enough that it can be applied. However, the application of the law creates problems among other things when it comes to the women in the relationship. It is clear that women in polygamous marriages have more uncertainties than women in monogamous marriages when it comes to the right to inherit and survivor`s protection. It is also difficult to presume that the proposal for legislative amendment that are on the table will contribute to strengthening the protection of the women. However, there are many indications that it in general looks good for the children in the marriages. There is really not much that suggests that children whose parents are in polygamous relationships are treated a lot differently when it comes to the right to inherit then children with parents in monogamous marriages.
Polygami har på senare tid uppmärksammats mer och mer i Sverige med anledning av bland annat flyktingströmmar och globalisering. Den svenska äktenskapsnormen är tvåsamhet, monogami vilket således har lett till att familjekonstellationer som går emot denna norm ibland har svårt att anpassas till den svenska familjerätten. Polygami är ett samlingsnamn för äktenskap där en person är gift med flera personer samtidigt.  I grunden spelar könet inte någon betydelse för begreppet polygami men den vanligaste äktenskapskonstellationen, och den konstellation som uppsatsen har avgränsat sig till, är den där en man är gift med flera kvinnor. Idag är polygami främst praktiserat i de muslimska länderna i Asien och Afrika där Koranen är en viktig del av uppbyggnaden av ländernas rättsordningar. För att polygami ska bli tillåtet i Sverige krävs det att äktenskapen kan erkännas enligt lagen om vissa internationella rättsförhållanden rörande äktenskap och förmynderskap. Enligt Skatteverkets utredning finns det idag 679 personer registrerade med en eller flera makar i folkbokföringsdatabasen i Sverige, däremot anses siffran inte spegla verkligheten. När en människa dör är det mycket saker som ska anordnas. De flesta av dessa angelägenheterna i Sverige regleras i ärvdabalken. Men eftersom den till största delen av familjerätten i Sverige utgår från den svenska äktenskapsnormen om tvåsamhet, föreligger det ett flertal tillämpningsproblem när ärvdabalken ska tillämpas på polygama äktenskap. Men trots att lagen i huvudsak är utformad för monogami finns det möjlighet att tillämpa lagen vid polygama familjekonstellationer. Trots att lagen i sig inte är konstruerad för polygama familjer torde den dock vara så flexibel att den går att tillämpa. Tillämpningen av lagen är dock behäftade med problem för bland annat kvinnorna i relationen. Det är tydligt att kvinnor i polygama äktenskap har det mer osäkert än kvinnor i monogama äktenskap när det kommer till arv och efterlevnadsskydd. Att de förslag till lagändring som ligger på bordet kommer bidra till en stärkelse av kvinnornas skydd är även det svårt att förmoda. Mycket tyder dock på att det överlag ser bra ut för barnen i äktenskapen. Det finns egentligen inte mycket som tyder på att barnen i hög utsträckning blir särbehandlade jämte barn i monogama äktenskap.

C’est désormais un fait acquis : la population française a vieilli. Cette évolution démographique n’est pas sans incidence sur le droit des successions et libéralités. D’une part, la personne âgée est incitée à transmettre précocement aux générations plus jeunes et plus actives. D’autre part, elle est sommée de songer au coût de la prise en charge d’une éventuelle dépendance liée au grand âge. Ces injonctions contradictoires conduisent à adopter une approche différente de l'anticipation successorale. Bien entendu, l'acte d'anticipation sera toujours considéré comme efficace lorsqu’il permettra au de cujus d’imposer durablement sa volonté, au-delà même de la mort. Mais, désormais, l’acte doit en outre faire montre d’une certaine capacité d’adaptation. Face aux différents événements jalonnant une longue existence, les besoins de chacun évoluent, si bien que les arbitrages réalisés plusieurs décennies auparavant se révéleront parfois peu judicieux. C'est pourquoi la stabilité et l'adaptabilité sont désormais devenues les deux caractéristiques primordiales, bien qu’apparemment inconciliables, d’une stratégie de transmission pérenne. Pour triompher de l’épreuve du temps, le projet doit ainsi allier tout à la fois les qualités du chêne et du roseau, c’est-à-dire aussi bien la robustesse de l’arbre séculaire que la souplesse de la jeune plante
It’s a fact : the French population is aging. This demographic trend has an impact on inheritance law and estate planning. On one hand, seniors are encouraged to hand down property to younger generations early on. On the other hand, they are asked to put aside money for their own care. Estate planning must adapt to this new context. As of now, stability and adaptability are the two primordial characteristics of good estate planning, although they’re apparently irreconcilable. First, you must be sure that wishes will be respected and not betrayed by the heirs after your death. Then, Estate planning will be more efficient if it can adapt. Life changes, needs change, so the elderly must be free to change their mind when a project made years ago becomes irrelevant. To be more efficient, estate planning must combine the qualities of the oak and the reed : the robustness of the old tree and the flexibility of the young plant

This paper is about the legitimate as an institution of the Inheritance Law and it focus in the discussion over if it would be considered as a pars hereditatis or as a pars bonorum. Following that, the author links the legitimate with the family institution along with how it could be a correspondence between who can receive this inheritance anticipated and who could receive the inheritance. Likewise, backed on national legislation the author takes a stand saying that the legitimate is pars hereditatis because of includes the heirs only. Finally, the author give us more scopes regarding the legitimate while explains how it be related with the institution of collation.
El presente trabajo versa sobre la legítima como institución del Derecho Sucesorio y se centra básicamente en la discusión sobre si debe ser considerada como pars hereditatis o pars bonorum. En esa línea, vincula la legítima con la institución de la familia y cómo se puede ver una correspondencia entre a quiénes se les puede dar la herencia anticipada y quiénes pueden recibir la herencia. Asimismo, apoyándose en las normas nacionales el autor toma una postura al señalar que la legítima es pars hereditatis debido a que incluye solo a los herederos del causante.Finalmente, da más alcances sobre la legítima al explicar cómo se relaciona con la institución de la colación.

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From the analysis of the social, legal and economic rights of inheritance, it is very important to study the realization of the right to succession - promoted to a fundamental right - that can be achieved through some tutelage in our existing law, among which stand the action of application of inheritance. Given this scenario, the focus of this study is to define the contours of the action of the application of inheritance - conceived for the heir passed over in succession plead all the property inherited, based on the law and not merely the procedural aspects. Thus, in an attempt to offer a general theory of action under discussion, we leave its basic aspects, developing a broader overview of the succession causa mortis, and toured the right compared to the end, we face the issue widely discussed in doctrine and in court about the statue of limitations of that action
A partir da análise dos efeitos sociais, jurídicos e econômicos do direito sucessório, revela-se de suma importância o estudo da efetivação do direito à sucessão alçado à categoria de direito fundamental que pode ser alcançada por meio de algumas tutelas existentes em nosso direito, dentre as quais se destaca a ação de petição de herança. Tendo em vista esse cenário, o foco deste trabalho é delimitar os contornos da ação de petição de herança idealizada para que o herdeiro preterido na sucessão pleiteie a universalidade dos bens hereditários, tendo como base o direito material e não apenas os aspectos processuais. Assim, na tentativa de oferecer uma teoria geral da ação em comento, partimos dos seus aspectos basilares, traçando um panorama geral sobre a sucessão causa mortis, e excursionamos pelo direito comparado para, ao final, enfrentarmos a questão amplamente discutida na doutrina e nos tribunais no tocante aos prazos prescricionais da referida ação

Article 1209 of the Peruvian Civil Code regulates the situation in which the sole heiror any of them decides to transfer all or partof its estate to a third party, including rights and obligations. This is commonly known asan assignment of inheritance.In this article, the author presents a complete analysis on how the assignment of inheritance operates in certain situations, emphasizing in issues related to the liability of the assignee against creditors and the role of the transferor, as well as the necessary formalities for the transference.
El artículo 1209 del Código Civil regula el supuesto en que el heredero único o algunode los herederos de un patrimonio decidentransferir todo o parte de su patrimonio a untercero, incluyendo derechos y obligaciones. Esto, comúnmente, se conoce como cesión deherencia.En el presente artículo, el autor nos presenta un completo análisis respecto a cómo opera la cesión de herencia en determinados supues- tos, haciendo hincapié en los temas referentes a la responsabilidad del cesionarios frente a los acreedores y el rol del cedente, así como las formalidades que se debe seguir para llevar a cabo dicha cesión.

Les partages des articles 1075 et suivants du Code civil permettent à un disposant de réaliser par anticipation le partage de sa succession entre ses héritiers présomptifs. Cette faculté, durant les deux siècles qui ont suivi la codification, était réservée aux seuls ascendants au profit de leurs descendants et ce n’est que par la loi du 23 juin 2006 qu’elle a été étendue en dehors de la ligne directe descendante. Cette ouverture résulte d’une évolution progressive de cet acte, réalisée tout au long du XXe siècle pour répondre aux blocages nés des interprétations divergentesdéveloppées au cours du XIXe siècle. Le caractère hybride des partages d’ascendants qui se trouvent au confluent des successions et des libéralités est une donnée établie. Tout comme une médaille est constituée d’un avers et d’un revers, les partages d’ascendants sont constitués d’un élément répartiteur et d’un élément attributif. La réunion indissociable de ces deux éléments confère aux partages des articles 1075 et suivants leur identité. Or, pour indissociables et constitutifs qu’ils soient, les deux côtés ne sont jamais perçus simultanément. Tout l’intérêt d’une approche historique des articles 1075 et suivants consiste à mettre en lumière la façon dont la médaille s’est retournée : comment l’élément attributif s’est développé jusqu’à devenir l’avers, la face principale
The estate distribution established by the articles 1075 s. of the civil code enables a disposer to anticipate the distribution of his inheritance between the heirs apparent. During the next two centuries which followed the codification, this ability was reserved to the only ascendants in favor of their descendants. The law of the 23rd June 2006 had the effect that it was no longer limited to the direct descending line. This opening was the result of a progressive evolution of the act, which was established all along the twentieth century in order to respond to the blockings arising from the different interpretations developed during the nineteenth century. The hybridity of the ascendants’ estate distribution, situated at the confluence of inheritance and liberalities, is an established fact. As well as a medal has an obverse and reverse side, the ascendants’ estate distribution consists of a distributive element and an attributive element. The inseparable union of these two elements gives the estate distribution established by the article 1075 s. its identity. As inseparable and constituent the obverse and reverse side might be, they are yet never perceived simultaneously, even though the reverse side is generally described by its relation with the obverse: It is the opposite of the one presented as the principal, it is the supporting side of the second listing. All the interest in a historical approach to the articles 1075 s. consist of bringing to light the way the distributive element evolved into becoming the obverse of our institution leading to a notable change of the nature of these estate distributions which nevertheless remain dual acts

La liberté de gérer son patrimoine résulte de l’exercice du droit de propriété, des libertés économiques et de la liberté contractuelle. Cette liberté n’est pas reconnue en droit positif. Pourtant, en pratique, elle fait l’objet d’un exercice implicite par chaque propriétaire au point que la question de sa consécration peut légitimement être posée. La liberté de gérer son patrimoine comporte deux composantes distinctes : la « gestion-valorisation » et la « gestion-transmission ». La première est constituée par l’ensemble des actes visant à valoriser son patrimoine par l’augmentation de l’actif net. La seconde regroupe l’ensemble des actes visant à valoriser le patrimoine d’autrui par la transmission de ses biens de son vivant ou à cause de mort.Notre environnement juridique offre à la « gestion-valorisation » un très fort épanouissement qui s’exprime par une multitude d’actes de gestion patrimoniale. Le recours aux patrimoines d’affectation, aux propriétés collectives ou encore aux personnes morales en est la plus parfaite illustration. Pour autant, l’approche de la « gestion-transmission » est bien différente. S’il est clair que son organisation est le fruit d’une grande liberté octroyée au propriétaire, tel n’est pas le cas du choix de ses bénéficiaires. En effet, la réserve héréditaire, contestable dans ses principes, apparaît comme un frein à la libre « gestion-transmission », de sorte qu’elle devrait sans doute être assouplie, voire supprimée.C’est donc en s’inscrivant dans un libéralisme modéré que la liberté de gérer son patrimoine pourrait servir de nouveau fondement à certaines réformes s’imposant à notre droit
The freedom to administer one's inheritance derives from the practice of the laws of ownership, and of economic and contractual liberties. This freedom is not recognized as a positive right. However, in practice, it is the object of an implicit practice by each property owner to the extent that the matter of its administration can be legitimately formulated.The freedom to administer one's inheritance is composed of two distinct components : either an « enhanced value management » or a « transmission management ». The first consists of the totality of the deeds aiming to enhance the value of the inheritance by the increase of the disposable assets. The second reconstitutes the totality of the deeds aiming to enhance the inheritance of others, either alive or dead, by the transmission of their possessions. Our judicial environment offers a large expansion of the « enhanced value management », which is expressed in a multitude of inheritance management deeds. The most perfect illustration of this lies in one's having recourse to inheritance allocation, to collective properties or, still, to ethical individuals. Moreover, the « transmission management » approach is very different. If it is clear that its administration results from the broad freedom granted to the property owner, such is not the case in the choice of his beneficiaries. In fact, that part of the legacy which cannot be withheld from the rightful heirs, be it disputable in its principles, acts as a brake to the implementation of the « transmission management », so that it should be amended, or even suppressed. It is therefore by subscribing to a more moderate liberalism that the freedom to administer one's own inheritance could serve as a new foundation to certain reforms which are vital to our rights

De tout temps et dans toutes les sociétés l’homme dès qu’il accède à un emploi, organise sa vie pour acquérir des biens mobiliers et immobiliers afin d’en jouir de son vivant et de pouvoir les transmettre ensuite à ses héritiers après sa mort. Au CONGO le droit de succéder au de cujus était d’abord réglé selon les coutumes ; dans la partie Nord l’héritage se transmettait en se fondant sur le patriarcat qui reconnaissait la qualité d’héritier aux enfants, tandis que dans le Sud du pays où l’on pratiquait le matriarcat, les enfants considérés comme étrangers à leur père étaient exclus de sa succession. Ces règles ont survécu à l’influence du colonisateur si bien qu’après l’indépendance les congolais avaient une option entre le droit coutumier et le droit moderne français. Mais cette dualité a été une source de difficultés. Dans un souci de cohésion nationale le législateur congolais a unifié le droit successoral dans la Loi n° 073/ du 17 Octobre 1984 portant Code de la Famille. Nous traiterons ce sujet en trois parties : la première partie examinera les dispositions relatives à la dévolution de la succession, la seconde partie analysera les règles qui régissent la transmission et la liquidation de la succession et enfin la troisième partie montrera les problèmes rencontrés dans l’application du Code de la Famille
All the time and in all societies when man accesses a job, he organizes his life to acquire movable and immovable property. In order to enjoy his life and then to bequeath to his heirs after his death. In CONGO the law to succeed to the deceased is first governed according to the customs. In the northern part, inheritance was passed on the basis of patriarchy recognized children as heirs. Whereas in the south the matriarchy was practiced, children was considered as foreigner to their father, they were excluded from the succession. These rules have survived the influence of the colonizer, after independence Congolese had a choice between the customary law and modern law. But this duality has been a source of difficulties. With a view to social cohesion the Congolese legislator unified the law of succession in the public law 073 of October 17, 1984 concerning family code. We will treat this subject in three parts: the first part will examine the provisions for the devolution of the estate, the second part will analyze the rules that govern the transmission and liquidation of the estate. Finally the third part will show the problems encountered in the implementation of the Code of Family

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Every transformation of social reality concerns the science of law to be based on the normative reality. There is no way to separate the right to change behaviors and rules. In the case of family law he was one of the Civil Law of the branches that more has changed with the advent of the Constitution of 1988. The Constitution determines legal protection to any form of family no matter the model from which it takes. The legal vertex is the protection of the family unit and which has as a starting point, and also its end, the protection of the human person. If it is in the family that promote affective values and human solidarity, one should not give different treatment to persons of its members is one derived from biological affiliation, marital or social-affective way. Therefore, the principles inherent to family, based on mutual affection between the members should be extended to the inheritance law equally, otherwise, to counter the constitutional dictum. For assignment due to each of the heirs, it would be important to have legal mechanism for immediate reference to membership, which brings together parents to biological children, adopted or social-affective, declared or recognized, because that would avoid some descendants and their strain, had not access to the inherited assets to which they are entitled by inheritance. This can be done by formal registration note of the descendants of parents birth certificate
Toda transformação da realidade social interessa a Ciência do Direito por basear-se na realidade normativa. Não há possibilidade de se separar o direito à variação de comportamentos e regras. No caso do Direito de Família ele foi um dos ramos do Direito Civil que mais sofreu alterações com o advento da Constituição de 1988. A Constituição condiciona proteção jurídica a qualquer forma de família não importando o modelo do qual ela se reveste. O vértice legal é a proteção ao núcleo familiar e, que tem como ponto de partida, e também seu término, a tutela da pessoa humana. Se é na família que se promoção os valores afetivos e de solidariedade humana, não se deve conferir tratamentos diferentes às pessoas de seus membros seja de uma filiação advinda de forma biológica, civil ou socioafetiva. Por isso, os princípios inerentes à convivência familiar, baseada no afeto recíproco entre os integrantes deve se estender ao direito sucessório de forma igualitária, sob pena, de contrariar o ditame constitucional. Para atribuição do devido a cada um dos herdeiros, seria importante haver mecanismo jurídico de imediata referência à filiação que associasse os pais aos filhos biológicos, adotivos ou socioafetivos, declarados ou reconhecidos, porque assim, evitaria que alguns descendentes e, sua estirpe, não tivessem acesso ao acervo hereditário a que tenham direito, por herança. Isso poderá ser feito pela anotação registrária dos descendentes em assento de nascimento dos pais

Le "vir bonus" apparaît à de nombreuses reprises dans les sources littéraires. Néanmoins, le"vir bonus" n’est pas seulement un idéal éthique, mais il est un critère herméneutique qui permet d’interpréter et de compléter des actes juridiques. C’est dans ce sens technique que les jurisconsultes y ont recours, au moins dès le IIe siècle av. J.-C.Le vir bonus doit être encadré dans le phénomène plus large de l’arbitrage à Rome et il doit être distinct de l’"arbiter ex compromisso". Il est surtout employé dans le domaine du droit des obligations et du droit des successions. Il est donc utilisé pour les actes juridiques bilatéraux et unilatéraux. Parfois le renvoi à l’homme de bien implique la présence d’un tiers qui est appelé à décider comme le ferait un "vir bonus" ; il a toutefois souvent une valeur objective.Dans cette hypothèse, le jugement de l’homme de bien (arbitratus boni viri) a une valeur abstraite. Si un lien existe entre les concepts de "vir bonus" et de "bona fides", le critère herméneutique de l’homme de bien est utilisé aussi dans des actes juridiques qui sont sanctionnés par une action "stricti iuris". L’emploi de l’"arbitratus boni viri" permet de rendre plus flexible le jugement sans pour autant remettre en cause la nature de droit strict de l’action
The “vir bonus” is often mentioned in the sources. However, the “vir bonus” is not only an ethical ideal, but also a hermeneutic criterion that allows us to interpret and integrate the legal acts. This is the technical meaning given to it by the jurisconsults, at least starting from the II century a.C..The “vir bonus” should be replaced in the general context of Roman arbitration and distinguished from the “arbiter ex compromisso”. In particular, the “vir bonus” is used the field of obligation and inheritance rights. Therefore, it is used in bilateral as well as unilateral judiciary stores. At times, speaking of the “vir bonus” a third party is implied, called into question through the role and actions of a “vir bonus”; however, this third party often has an objective value. In this hypothesis, an honest man’s judgment (“arbitratus boni viri”) has an abstract value. Even though there is a link between the concepts of “vir bonus” and “bona fides”, the hermeneutic criterion of the “vir bonus” is also used in the actions that are “stricti iuris”. The use of the “arbitrates”“boni viri” allows judgment to be more flexible without questioning the “stricti iuris” nature of the action

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states. Because of this, a decision from one authority/court in a member state will also be applicable in the other member states. This means that national law in a certain capacity becomes cross-border law, which requires strong regulation. The certificate itself cannot be counted as an estate inventory, choice of law, will, or similar. It can however be a basis for a decision concerning inheritance. The certificate can be considered as an acknowledgement of a decision from one member state, which will also be applicable in the other member states. In Sweden, the certificate will be issued by “Skatteverket” (the Swedish tax agency). The European certificate of succession will considerably simplify the cross-border inheritance process for EU-citizens.
Uppsatsens syfte är undersöka arvsintyget som rättshandling och diskutera dess följder på svensk arvsrätt. Det europeiska arvsintyget är en europeisk rättshandling som kommer införas i augusti 2015 i samband med EU:s nya arvsförordning. Arvsintyget är menat att förenkla processen vid gränsöverskridande arvsfrågor genom att legitimera de berörda parterna. Vilka enligt förordningen är: arvtagare, testamentstagare, boutredningsmän och testamentsexekutorer. I och med den nya arvsförordningen kommer hemvistprincipen få en större roll inom den europeiska arvsrätten och arvsintyget kan då användas för att förmedla ett domslut/bestämmande från en medlemsstat till en annan. Även universalitetsprincipen är av stor vikt vid behörighetsfrågor om gränsöverskridande arv, då den innebär att all kvarlåtenskap ska ingå i samma boutredning. Eftersom arvsintyget är en europeisk rättshandling kommer den ha rättsverkan i alla EU-länder som är bundna av arvsförordningen. Därför kommer ett beslut från myndighet/domstol i en medlemsstat även gälla i andra medlemsstater, vilket meddelas genom arvsintyget. Detta leder till att nationell lag i viss kapacitet blir gränsöverskridande, vilket kräver strikt reglering. Arvsintyget kan inte i sig självt räknas som en fördelning av kvarlåtenskap, lagvalsavtal eller liknande. Det kan dock ligga till grund för beslutande angående arvsskifte. Arvsintyget kan anses vara en kvittens av ett beslut från en medlemsstat, vilket ska gälla även i andra medlemsstater. Arvsintyget kommer i Sverige utfärdas av Skatteverket och kommer betydligt underlätta för EU-medborgare vid gränsöverskridande arvsfrågor.

The thesis examined the current system of the taxation of wealth in South Africa with an emphasis on the taxes that apply upon the death of the taxpayer. The focus of the research was on the problems associated with estate duty, namely the issue of double taxation; the alleged cumbersome administration of the tax and the limited revenue that it brings in; it’s questionable efficacy due to extensive estate planning on the part of taxpayers while they are still alive and its lack of uniformity with other wealth taxes. An interpretative research approach was followed which involved analysing documentary data. The conclusions that were reached were that estate duty as a wealth tax in South Africa has been rendered ineffective due to the inherent problems associated with its application, namely the fact that double taxation exists, not only in the context of capital gains tax, but also in that taxpayers resent being taxed upon death after having paid income tax during their lives. The perceived unfairness that is associated with estate duty has caused the creation of a secondary industry of estate planning, with the aim of minimising estate duty, which industry has resulted in the ineffectiveness of estate duty and its limited revenue. No evidence could be found regarding the Treasury’s assertion that estate duty is a cumbersome tax to administer. The final conclusion reached was that the current estate duty regime needs to be overhauled preferably by extending the current system of capital gains tax and abolishing estate duty, with due consideration being given to the consequences associated therewith.

This article analyzes and discuss critically the bill which pretendsto reform the book of inheritance. Concentrating its analysis on two points, when and how the inheritance is transferred and the limits for transferring assets to third parties, the author points out the practical complications and errors incurred by that reform.
El presente artículo analiza y comenta de forma crítica la reforma al libro de sucesiones. Concentrando su análisis en dos puntos, el momento y la forma en que se transfiere la herencia y los límites al causante para transferir sus activos a terceros, el autor señala las complicaciones prácticas y los errores en los que incurre la mencionada reforma.

Thesis (LLM)--University of Stellenbosch, 2004.
ENGLISH ABSTRACT: This study deals with a theoretical and practical investigation of the subject discipline of estate planning in order to identify a reliable and appropriate estate planning model. For purposes of this study, the investigation is restricted to the development of such a model in respect of a person within the niche of an average salary earner with the focus on an appropriate financial planning in respect of his death. An investigation is conducted into the basis from which the subject emerged and developed. It is determined that this basis is the method of successionand that it also forms an integral part of any proposed estate planning. Relevant principles and the methods of succession which were in force in the Roman, Roman-Dutch and English law of succession are analysed. Through the historic development, against the background of these systems, a link is made to the South African law of successionand the position in terms of the South African law is determined. The theoretical basis of the subject discipline is also laid down. The different role players involved are identified in the process and the proposed estate planning process is identified and described. The administration of estates process within the context of the English law is compared with the same process in the context of the South African law through a comparative study. This investigation is limited to those aspects of the administration of estates process important for purposes of estate planning, especially in view of the influence that the rules of the Englishlaw had on the South African law in respect of this process. Practical problems currently experienced by trust companies in respect of the administration of estates are also identified and analysed. These problems also indicate the need for the identification of a reliable and appropriate estate planning model. The identification of an appropriate estate analysis model is identified as an essential control mechanism for the proposed estate planning model. This model is furthermore expanded in order to point out the problem areas in respect of different scenarios with a determined conventional family construction as the basis for the analysis. Available estate planning instruments and techniques are identified as aids in order to facilitate the testator's estate plan by virtue of the proposed estate planning model. Testamentary mechanisms are distinguished from inter vivos mechanisms and applicable legislation is discussed. A reliable and appropriate estate planning model is identified, bearing in mind the results of the researchconducted. This study is concluded with an adjudication and consolidation of the results of the research with a special reference to the implementation phase of an estate plan and the frequent revision thereof.
AFRIKAANSE OPSOMMING: Hierdie studie handeloor 'n teoretiese en praktiese ondersoek van die vakdissipline boedelbeplanning met die oog daarop om 'n betroubare en toepaslike boedelbeplanningsmodel te identifiseer. Die ondersoek word vir doeleindes van hierdie studie beperk en afgebaken tot die ontwikkeling van so 'n model vir 'n persoon wat homself in die nis van die gemiddelde salaristrekker bevind met die fokus op 'n toepaslike finansiële beplanning vir die intrede van dié se dood. Daar word ondersoek ingestel na die basis waaruit dié vakdissipline ontstaan en ontwikkel het. Daar is gevind dat die metode van erfopvolging daardie basis uitmaak en ook 'n integrale deel vorm van enige boedelbeplanningwat onderneem word. Relevante beginsels en die metodes van erfopvolging soos dit in die Romeinse, Romeins- Hollandse en Engelse erfreg gegeld het, word ontleed. Met die historiese ontwikkeling in hierdie stelsels as agtergrond, word daar by die Suid-Afrikaanse erfreg aangesluit en die posisie volgens die Suid- Afrikaanse reg bepaal. Die teoretiese grondslag van die vakdissipline word ook vasgelê. Die verskillende rolspelers betrokke by die voorgestelde boedelbeplanningsproses word geïdentifiseer en die voorgestelde boedelbeplanningsprosesword beskryf. Die boedelberedderingsprosesword ook binne die konteks van die Engelse reg met dié proses binne die konteks van die Suid- Afrikaanse reg deur 'n regsvergelykende studie vergelyk. Hierdie ondersoek word ook beperk tot daardie aspekte van die beredderingsproses wat vir doeleindes van boedelbeplanning van belang is, juis in die lig van die invloed van die Engelsregtelike reëls op die Suid-Afrikaanse reg ten aansien van gemelde proses. Praktiese probleme wat tans tydens die beredderingsproses van bestorwe boedels deur trustmaatskappye ervaar word, word ook geïdentifiseer en ontleed. Hierdie probleme ondersteun ook die behoefte aan die identifisering van 'n betroubare en toepaslike boedelbeplanningsmodel. Die identifisering van 'n toepaslike boedelontledingsmodel word aangetoon as 'n onontbeerlike kontrolemeganisme van die voorgestelde boedelbeplanningsmodel. Hierdie ontledingsmodel word ook uitgebrei om probleemareas ten aansien van verskillende scenario's uit te wys met 'n bepaalde konvensionele gesinskonstruksie as die basis vir die ontledingsmodel. Beskikbare boedelbeplanningsinstrumente en -tegnieke word geïdentifiseer as hulpmiddels om die erflater se toepaslike boedelplan ingevolge die struktuur van die voorgestelde boedelbeplanningsmodel te fasiliteer. Testamentêre meganismes word van inter vivos meganismes onderskei en toepaslike wetgewing word ook bespreek. Na aanleiding van die resultate van hierdie navorsing word 'n betroubare en toepaslike boedelbeplanningsmodel geïdentifiseer. Die studie word afgesluit met 'n beoordeling en samevatting van die resultate van die navorsing met 'n spesifieke verwysing na die implementeringsfase van 'n boedelplan en die gereelde hersiening daarvan.

Thesis (MComm) Stellenbosch University, 2005.
AFRIKAANSE OPSOMMING: Wanneer 'n natuurlike persoon (die vereffenaar) besluit om sy of haar groeibates (byvoorbeeld, vaste eiendom of aandele) aan sy of haar familietrust oor te dra, word sodanige bate-oordrag se markwaarde gewoonlik (volgens die mening van die belastingskrywers, Keith Huxham en Phillip Haupt) deur die toestaan van 'n rentevrye leningsrekening aan die trust gefinansier. Die vermindering van die bedoelde uitstaande skuld by wyse van skenkings van die vereffenaar, het met die verordening van belasting op kapitaalwins (BKW) op 1 Oktober 2001 'n BKW-dilemma vir sodanige trust geskep. 'n BKW-aanspreeklikheid ingevolge paragraaf 12(5) van die Agtste Bylae tot die Inkomstebelastingwet, NO.58 van 1962, soos gewysig, (hierna as "die Wet" verwys) sal in hierdie omstandighede vir die trust ontstaan, omrede die toepaslike vermindering as 'n vermindering van 'n debiteur (die familietrust) se skuld (die uitstaande leningsverpligting) deur 'n krediteur (die vereffenaar) teen geen vergoeding beskou mag word. Belastingraadgewers in die algemeen adviseer gevolglik (volgens onder meer die siening van 'n regskonsultant van San lam Trust, Elmarene Erasmus) hulle kliente dat 'n trust benut moet word op 'n wyse wat verseker dat die vereffenaar nie die trust se tersaaklike uitstaande leningsrekening vir geen werklike betaling verminder nie. 'n Werklike betaling van die skenking word derhalwe voorgestel. Sodanige werklike betaling word bewerkstellig deurdat die vereffenaar 'n bedrag geld ten bedrae van R30 000 (die skenkingsbelasting-vrystellingsperk ingevolge artikel 56(2)(b) van die Wet) direk aan die trust betaal of andersins 'n tjek vir die betrokke bedrag aan die trust uitreik. Teen die einde van die belastingjaar, dit wil se nadat die toepaslike skenking ontvang is, besluit die trustees van die trust meestal om die kontant, wat per die trust se rekeningkundige rekords op hande is, aan te wend ter aflossing van 'n gedeelte van die uitstaande leningsverpligting aan die vereffenaar verskuldig. Daar word deurgaans veronderstel dat die toepaslike trust in hierdie omstandighede oor geen verdere uitstaande skuld, rentedraend al dan nie, beskik nie. Deur te aanvaar dat die vereffenaar nie.regstreeks afstand doen van 'n gedeelte van die uitstaande lening vir geen betaling nie, is die waarskynlikheid dat 'n BKWaanspreeklikheid vir die trust (vanwee enige leningsvermindering) sal ontstaan deur middel van die studie bepaal. Die betekenis van die frase "verminder of afgelos" ("reduced or discharged" per die Engelse teks van die Wet) ingevolge paragraaf 12(5) van die Agtste Bylae tot die Wet is onder meer verklaar aan die hand van die woordeboekbetekenis van die woorde "reduced" en "discharged" en die strekking van "kwytskelding" en "voldoening" as relevante vorme van tenietgaan van 'n verbintenis (byvoorbeeld, 'n uitstaande leningsverpligting) kragtens die Suid-Afrikaanse kontrakte- en handelsreg. Die skrywer het die gevolgtrekking gemaak dat die betrokke frase dui op die gedeeltelike of algehele kwytskelding deur 'n krediteur van 'n skuld (soos byvoorbeeld, 'n uitstaande leningsverpligting) wat deur 'n debiteur aan die bedoelde krediteur verskuldig is. Voldoening (as 'n verskyningsvorm van die tenietgaan van 'n verbintenis) aan 'n skuld op 'n gedeeltelike of volledige basis deur middel van die betaling van 'n bedrag geld of 'n tjekbetaling kan egter volgens hierdie gevolgtrekking nie as 'n vermindering of aflossing van 'n skuld teen geen vergoeding ingevolge paragraaf 12(5) van die Agtste Bylae tot die Wet gesien word nie. Die sogenaamde "verwisseling van tjeks" - prosedure ter ondersteuning van die tersaaklike skenking- en leningvermindering-betalings is vir studiedoeleindes as 'n ekwivalent vir 'n verwisseling van 'n bedrag geld geag. 'n Ondersoek na die relevante howe se benaderings in Suid-Afrikaanse belastingsake [naamlik, ITC 1583 (1993) 57 SATC 58, ITC 1603 (1995) 58 SATC 212 en ITC 1690 (1999) 62 SATC 497] asook buitelandse sake [naamlik, Richard Walter (Pty) Limited v Commissioner of Taxation (1996) 67 FCR 243; 33 ATR 97 en MacNiven (Her Majesty's Inspector of Taxes) v Westmoreland Investments Limited (2001) UKHL 6; (2001) 1 ALL ER 865] ten aansien van sodanige prosedure, het aangetoon dat dit benut kan word as 'n grondslag vir die geldige nakoming van, oftewel voldoening aan 'n verbonde party se uitstaande skuld ingevolge 'n tersaaklike transaksie of reeling. Die onderliggende transaksie of reeling moet egter oor 'n regsgeldige uitwerking beskik, ooreenstemmend met die toepaslike regsgeldige bedoeling van die betrokke partye. Analisering van die vermindering van 'n trust se uitstaande leningsverpligting in samehang met die voorafgaande ontvangs van skenkingbetalings, het ook met verwysing na die gemeenregtelike wese bo vorm - leerstuk geskied. Hierdie ontleding het onder andere benadruk dat die belastingdoeltreffende werking (veraI in 'n BKW-konteks) van die bestudeerde reeling die aanwesigheid van egte ("genuine") en ongesimuleerde skenkingen leningvermindering-betalings, ooreenkomstig die regsgeldige bedoeling van die vereffenaar en trustees van die familietrust, om onderskeidelik skenkings en leningverminderings teweeg te bring, vereis. Die moontlike toepassing en effek van artikel 103(1) van die Wet (die Suid-Afrikaanse algemene teenvermydingsbepaling) op die bestudeerde reeling, is oorweeg deur onder meer ag te slaan op die siening van belastingskrywers (soos byvoorbeeld, D. Clegg, M.A. Kolitz en K. van der Linde) aangaande die uitwerking van hierdie bepaling op transaksies en reelings in die algemeen. Die skrywer het tot die gevolgtrekking gekom dat die toepaslike skenking- en leningvermindering-betalings onderskeidelik op 'n afsonderlike basis oor bona fide besigheidsdoelwitte moet beskik. Die besigheidsdoelwit van die skenkingbetalings mag byvoorbeeld verband hou met die vereffenaar se oogmerk om sy of haar persoonlike bates buite die bereik van sy of haar ondernemingskrediteure te plaas, gegewe die aanname dat die vereffenaar 'n sake-ondernemimg bedryf. Die leningvermindering-betalings se gepaardgaande besigheidsdoelwit mag weer betrekking he op die verbetering van die familietrust se balansstaatposisie soos weerspieel deur finansiele verhoudingsgetalle met betrekking tot onder andere Iikwiditeit en solvabiliteit. Verder is dit in hierdie verband van essensiele belang dat daar geen skakel of verbintenis tussen die onderliggende betalings moet bestaan nie. Die belastingskrywer, M.L. Stein se mening bied steun vir die belang van die afwesigheid van die bedoelde interafhanklikheid. Die teenwoordigheid van die betrokke besigheidsdoelwitte tesame met die ontbreking van enige interafhanklikheid tussen die relevante betalings, behoort dus (volgens die skrywer se beskouing) te verhoed dat die belastingeffektiewe werking (veral in 'n BKW-verband) van die reeling onder oorweging deur artikeI103(1) van die Wet se toepassing en effek ter syde gestel word. Die skrywer het tot die slotsom gekom dat egte, onvoorwaardelike (jaarlikse) skenkingbetalings deur die vereffenaar aan sy of haar familietrust wat aan die einde van die belastingjaar opgevolg word deur ongesimuleerde leningvermindering-betalings, geInisieer deur die trust se trustees sonder enige inmenging of invloed van die vereffenaar, na aile waarskynJikheid'n BKW-dilemma vir die familietrust (in die vorm van 'n BKW-aanspreeklikheid per paragraaf 12(5) van die Agtste Bylae tot die Wet ten aansien van enige leningsvermindering) sal uitskakel.
ENGLISH ABSTRACT: When a natural person (the settlor) decides to transfer his or her growth assets (for example, fixed property or shares) to his or her family trust, the market value of such a asset transfer is usually financed (according to the opinion of certain tax authors, for instance, Keith Huxham and Phillip Haupt) through the grant of a interest free loan account to the appropriate trust. The reduction of the proper indebtedness by way of donations from the settlor, created a capital gains tax (CGT) dilemma for the trust concerned since the commencement of CGT on 1 October 2001. A liability for CGT in terms of paragraph 12(5) of the Eighth Schedule to the Income Tax Act 58 of 1962, as amended, (hereinafter referred to as ''the Act'1 will arise in these circumstances in respect of the trust, because the applicable reduction may be seen as a reduction of the debt (the outstanding loan account) of a debtor (the family trust) by a creditor (the settlor) for no consideration. In general, tax consultants consequently advise their clients (in accordance with, among others, the view of Elmar{me Erasmus, a legal advisor of Sanlam Trust) that a trust should be utilise in a manner which would ensure that the settlor does not reduce the outstanding loan account of the relevant trust for no actual payment. Hence an actual payment of the donation is proposed. The real payment as such is accomplish through the direct payment of R30 000 (the exemption amount for donation tax purposes in terms of section 56(2)(b) of the Act) by the settlor to the trust or otherwise through the issue of a cheque in the amount of R30 000 by him or her. At the end of the tax year, that is after the receipt of the relevant donation, the trustees of the trust will in most of the time decide to appropriate the cash on hand (as per the accounting records of the trust) in order to redeem a portion of the outstanding loan liability due to the settlor. The assumption that the apposite trust in these circumstances has no additional outstanding debt (interest free or not) is maintained on a continuous basis. By the acceptance of the fact that the settlor does not directly relinquish a portion of the outstanding loan for no payment, the probability that a CGT liability would arise in respect of the trust (on account of any loan reduction) is determined by means of the study concerned. The meaning of the phrase "reduced or discharged" in terms of paragraph 12(5) of the Eighth Schedule to the Act is inter alia explained according to the dictionary construction of the words "reduced" and "discharged" and the effect of "remission" and "settlement" as relevant forms of dissolution of an agreement in pursuance of the contract - and mercantile law of South Africa. The author concluded that the appropriate phrase is indicative of the partial or complete remission of an indebtedness (for example, an outstanding loan liability) by a creditor owed by a debtor to the creditor involved. Settlement (as a form of dissolution of an agreement) of an indebtedness on a partial or complete basis by means of the payment of an amount of money or payment by cheque may however in accordance with this inference not be perceived as a reduction or dischargement of a debt for no consideration in terms of paragraph 12(5) of the Eighth Schedule to the Act. The so - called "exchange of cheques" procedure in support of the relevant donation - and loan reduction payments is deemed for study purposes to be the equivalent of an exchange of an amount of money. An examination of the approaches by the proper courts in South African tax cases [to wit, ITC 1583 (1993) 57 SATC 58, ITC 1603 (1995) 58 SATC 212 and ITC 1690 (1999) 62 SATC 497] as well as foreign cases [to wit, Richard Walter (Pty) Limited v Commissioner of Taxation (1996) 67 FCR 243; 33 ATR 97 and MacNiven (Her Majesty's Inspector of Taxes) v Westmoreland Investments Limited (2001) UKHL 6; (2001) 1 ALL ER 865] with regard to the procedure in question has demonstrated that it could be turn to account as a basis for the valid fulfilment of, that is to say the settlement of the outstanding indebtedness of a connected person in respect of the relevant transaction or arrangement. The underlying transaction or arrangement should however have a result sufficient in law, in correspondence with the apposite legal intention of the parties involved. Analysis of the reduction of the outstanding loan liability in relation to a trust in conjunction with the foregoing receipt of donation payments also occurred with reference to the common - law substance over form doctrine. The analysis in question inter alia emphasises that the tax efficient operation (especially in a CGT context) of the scrutinised arrangement necessitates the existence of genuine, unsimulated donation - and loan reduction payments according to the legal intentions of the settlor and trustees of the family trust to respectively give occasion to donations and loan reductions. The conceivable application and effect of section 103(1) of the Act (the general anti _ avoidance provision in South Africa) in respect of the scrutinised arrangement is considered inter alia on account of the views of certain tax authors (for instance, D. Clegg, M.A. Kolitz and K. van der Linde) with reference to the application and effect of this provision on transactions and arrangements in general. The author deduced that the relevant donation - and loan reduction payments each ought to possess a bona fide business purpose on a separate basis. The business purpose in connection with the donation payments may for instance have relevance to the intention of the settlor to locate his or her personal assets outside the range of his or her business creditors, in light of the supposition that the settlor is carrying on a business venture. The business purpose that may be coupled with the loan reduction payments could refer to the enhancement of the balance sheet position of the family trust as reflected by financial ratios in respect of, among other things, liquidity and solvability. Moreover it is essential in this context that no link or connection exists between the underlying payments. The opinion of the tax author, M.L. Stein renders support for the significance of the absence in relation to the correlation concerned. The presence of the appropriate business purposes along with the absence of any interdependance between the relevant payments should consequently (according to the view of the author) avert that the application and effect of section 103(1) of the Act would disregard the tax efficient operation (particularly in a CGT context) of the arrangement considered. The author arrived at a conclusion that genuine, unconditional (annual) donation payments by the settlor to his or her family trust which are succeeded by unsimulated loan reduction payments at the end of the tax year, initiated by the trustees of the trust without any interference from or influence of the settlor, would in all probability preclude a CGT dilemma (in the form of a CGT liability in terms of paragraph 12(5) of the Eighth Schedule to the Act in relation to any loan reduction) for the family trust.

Det faktum att Sverige blir allt mer internationaliserat och samhället mer mångkulturellt väckte ett intresse av att skriva om bröstarvingars arvsrätt ur ett såväl nationellt som internationellt perspektiv, där resultatet avsågs ställas i relation till svensk IP-rätt om ordre public. Idag tar alla barn lika lott enligt 2 kap. 1 § ÄB. Principen om istadarätt inträder om arvlåtarens barn avlider innan honom eller henne, då arvlåtarens barnbarn ärver istället. Bröstarvingar har alltid en rätt till hälften av sin arvslott enligt laglottsskyddet i 7 kap. 1 § ÄB. Det har diskuterats om laglotten bör bevaras i svensk arvsrätt eller om den bör avskaffas. Alla de nordiska länderna har någon form av laglottsskydd liksom de flesta europeiska länder med undantag från England och Wales, där det råder fullständig testationsfrihet. Även muslimska länder saknar motsvarighet till laglottsskydd. Det här kan väcka frågan huruvida ett land som saknar en skyddsregel som kan likställas med det svenska laglottsskyddet kan utgöra en grund som aktualiserar ordre public. I svensk rätt finns genom ordre public en möjlighet att åsidosätta en utländsk lag med hänvisning till att denna är uppenbart oförenlig med grunderna för det svenska rättssystemet. Den islamiska arvsrätten skiljer sig avsevärt mer från den svenska arvsrätten, än vad arvsrätten gör i exempelvis något västeuropeiskt land. Det kan diskuteras om någon grund i den islamiska arvsrätten för bröstarvingar kan strida mot grunderna för den svenska rättsordningen och på så vis aktualisera ordre public. Den svenska arvsrätten för bröstarvingar är till en stor del av dispositiv karaktär, varför ordre public endast kan bli aktuell i en internationell arvstvist där utländsk lag ska tillämpas. Domstolarna tenderar att tolka ordre public restriktivt, förmodligen av rädsla för att det lands lag som åsidosätts skulle kunna göra motstånd. Framtida tillämpning av ordre public kan begränsas ytterligare när EU:s arvsförordning träder i kraft. Det är fortfarande svensk domstol som har att avgöra vad som i det enskilda fallet kan bedömas vara uppenbart stridande mot grunderna för det svenska rättsystemet och vilken inverkan det kan ha på tvister som berör bröstarvingars arvsrätt.
The fact that Sweden is increasingly becoming more internationalized and developing a more multicultural society, stimulated an interest in writing about direct heirs inheritance rights from a national and international perspective, in which the outcome was intended to be set in relation to the Swedish Private International Law on public policy. Nowadays all children take equal shares according to chapter 2 paragraph 1 “Ärvdabalk”. If the deceased’s child passes away before him- or herself, the deceased’s grandchildren are entitled to inheritance through the Swedish istadarätt. The Swedish legal portion is enacted in chapter 7 paragraph 1 “Ärvdabalk” and entitles direct heirs half of his or her inheritance share. There has been discussion about whether the legal portion should be preserved or abolished in the law of Swedish inheritance. All the Nordic countries have a form of legal portion, as well as most of the European countries, apart from England and Wales, where there is a complete testamentary freedom. Even Muslim countries have no correspondence to the protection of legal portion. This may raise the question whether a country, which is lacking a protective rule that can be compared with the Swedish legal portion, may constitute a basis for public policy. According to the Swedish law there is an opportunity, through public policy, for Sweden to override a foreign law on the grounds that it is clearly incompatible with the foundations of the Swedish legal system. The Islamic inheritance law differs considerably from the Swedish inheritance law, in comparison to the right of inheritance in for example any Western European country. It is debatable whether any basis in the Islamic inheritance law of direct heirs may conflict with the fundamentals of the Swedish legal system and therefore actualize public policy. The Swedish right of inheritance for direct heirs is to a large extent of dispositive nature, which is why public policy can only become relevant in an international succession dispute, where a foreign law is applicable. The courts tend to strictly interpret public policy, probably because of the fear that the country's law, which gets overridden, could oppose. Future application of public policy may be further limited when the EU Succession Regulation enters into force. It is still up to the Swedish court to determine what in each case is deemed to be manifestly incompatible with public policy in Sweden, and what impact this may have on the succession of direct heirs.

La France est un pays laïc. Son système successoral aussi est d'identité laïque. La loi successorale s'applique à tous les français sans distinction de sexe et de religion. En revanche, le Liban est un pays multiconfessionnel. En matière des statuts personnels dont la succession fait partie, il est soumis aux règles religieuses et civiles. Pour les musulmans libanais, ces règles sont issues du Coran. En revanche, les chrétiens et les juifs libanais appliquent une loi laïque inspirée de l'ancien Code civil français. Face à cette situation, le principe de l'égalité de tous devant la loi- garantie par la constitution libanaise- est loin d'être respecté. Depuis longtemps, le droit français est une source d'inspiration du droit libanais. Tel est le cas du Code des contrats et des obligations libanais qui fut le fruit du travail du doyen JOSSERAND, ce Code étant toujours en vigueur au Liban. Dès lors, comment le législateur libanais peut-il moderniser et réformer les lois religieuses pour qu'elles soient en harmonie avec les autres lois du pays ? L'élaboration d'une loi successorale unique à la lumière du droit français serait-elle possible et souhaitable?
France is a lay country. Thus its laws governing system of estates upon death are ruled by the principle of identity. Such laws apply to all French nationals irrespective of sex and religion. On the contrary, Lebanon is a multi-religious country. As regards matters relating to transmission of property upon death, the lebanese are governed by their religious and civil laws. For a Lebanese Moslem such rules are comprised in the Koran. Christian and Jewish Lebanese are subject to a lay legal system which sprang from French civil code. As a result, the principle of equality- of all before the law- warranted by the Lebanese constitution-is far from respected. For a long while now, French law has been a source of inspiration for Lebanese law. For exemple, the Lebanese contracts and debts code which resulted from the work of Dean JOSSERAND, the said code being still law in Lebanon. This being so, how can the Lebanese law maker modernise and reform the religious laws to bring them in line with the other laws of the country ? Would the elaboration of a unified Lebanese law of transmission of property upon death in the light of French law be feasible ?

This thesis seeks to provide a deeper understanding of public attitudes to inheritance in contemporary Scottish society, with particular regard to perceptions of parental obligation in an era of increased family diversity. The cornerstone of the thesis is an empirical study conducted in 2014 against the backdrop of the Scottish Law Commission’s (SLC) 2009 succession law reform proposals that would seriously curtail children’s inheritance rights. The thesis begins by contextualising the empirical study. It explains the current law of succession as it relates to provision for adult partners and children and examines the SLC’s proposed reforms. It argues that the SLC’s proposals to further bolster the spouse’s position at the expense of the deceased’s children are not supported by public opinion. Through analysis of a range of other empirical studies it demonstrates that public opinion supports continued recognition of children in succession law, particularly in reconstituted families. The second part of the thesis explains how the empirical study was planned and executed before detailing the methodological approach used to analyse the data. Having established the methodological framework, the thesis then discusses the key research findings, focusing primarily on the parent-child relationship. Firstly, it explores the obligations parents are considered to owe their children, addressing how these obligations can be reconciled with conceptions of testamentary freedom. Secondly, it examines whether parental duty is viewed differently when the deceased’s surviving spouse is not his children’s other parent and, thirdly, it asks what duty, if any, the deceased owes his stepchildren. While the parent-child relationship is the main focus of this thesis, the SLC also proposed reforms to the inheritance entitlements of half-siblings and these proposals are examined in the context of broader discussion on reconstituted families. The thesis concludes by arguing that, while the SLC rightly identifies social change as a ground for law reform, its proposed reforms fail to adequately reflect social norms in the context of the parent-child relationship. This is because the proposed reforms do not correspond to the societal changes identified: whereas the SLC acknowledges the rise in the number of reconstituted families, the reforms do not adequately consider how these families can be better served by succession law. Instead, confronted with increased family diversity, the SLC opts for simplicity, privileging the spouse ahead of all others regardless of the effect this will have on children in reconstituted families.